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IRS.gov Website
Instructions for Forms 1094-B and 1095-B
taxmap/instr2/i109495b-001.htm#en_us_publink10009559

taxmap/instr2/i109495b-001.htm#TXMP078adca7
Reminders(p1)

rule
Forms 1094-B and 1095-B are not required to be filed for 2014. However, in preparation for the first required filing of these forms (that is, filing in 2016 for 2015), reporting entities may, if they wish, voluntarily file in 2015 for 2014 in accordance with the forms and these instructions. For more information about voluntary filing in 2015, visit IRS.gov.